VICTOR ELEMENTARY SCHOOL PTA

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1967

Legal Domicile

Phone

3105334542

Tax Period

2024-07-01 to 2025-06-30

VICTOR ELEMENTARY SCHOOL PTA, founded in 1967, is a small nonprofit that reported $127K in total revenue in fiscal year 2024. Revenue surged 26% from the prior year, signaling strong growth momentum. Expenses of $140K exceeded revenue, resulting in a 10% operating deficit.

Mission

PROVIDE EDUCATIONAL BENEFITS TO ALL STUDENTS.

Program Service Accomplishments

Program 1

Expenses: $76,639 Revenue: $52,302

OTHER STUDENT PROGRAMS INCLUDING REFLECTIONS, FIFTH GRADE ACTIVITIES, MOVIE NIGHT, BOOK FAIR, DRUG AND SAFETY AWARENESS, SCHOOL GARDEN, TALENT SHOW, ETC.

Program 2

Expenses: $11,249

CLASSROOM SUPPORT: THIS IS A DIRECT SUPPLEMENT PROVIDED TO TEACHERS TO PURCHASE ADDITIONAL MATERIALS TO ENHANCE THE EDUCATIONAL EXPERIENCE IN THE CLASSROOM.

Program 3

Expenses: $10,000

SCHOOL GIFT - OUTDOOR LEARNING STUDY AREAS BENEFITS ALL STUDENTS

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $7,672

Program Service Revenue $52,535

Investment Income $0

Other Revenue $66,635

TOTAL REVENUE $126,842

Expense Breakdown

Grants Paid $1,034

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $127,673

Other Expenses $139,004

TOTAL EXPENSES $140,038

Year-over-Year Comparison

	2024	2023	Change
Revenue	$126,842	$101,061	+0.3%
Expenses	$140,038	$103,676	+0.4%
Net Income	$-13,196	$-2,615	+4.0%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

200

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
REBECCA RIDER	President	5.00	Officer	$0	$0	$0
LIZ BUCCI	1ST VICE PRES	5.00	Officer	$0	$0	$0
KELLY REID	2ND VICE PRES	5.00	Officer	$0	$0	$0
ASHLEIGH GORDON	3RD VICE PRES	5.00	Officer	$0	$0	$0
GLENDA LAPITAN	Treasurer	5.00	Officer	$0	$0	$0
DENEBA ABESKHAROUN	FIN SECRETARY	5.00	Officer	$0	$0	$0
VERONICA VARGAS-PAREDES	REC SECRETARY	5.00	Officer	$0	$0	$0
CHRISTINA TAN	FIN REVIEWER	5.00	Officer	$0	$0	$0
WENDY KNIGHT	HISTORIAN	5.00	Officer	$0	$0	$0
ANGEL POWELL	CORRESP SEC	5.00	Officer	$0	$0	$0
TIFFANY MILLIGAN	PARLIMENTARIAN	5.00	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$126,842	$140,038	$49,049	$-13,196
2024	$101,061	$103,676	$62,267	$-2,615
2023	$133,420	$106,879	$64,882	$26,541
2022	$34,103	$84,186	$38,341	$-50,083
2021	$8,829	$43,060	$88,424	$-34,231
2020	$96,730	$75,767	$122,655	$20,963
2019	$84,537	$161,115	$101,692	$-76,578